Amendment in GST Registration

The need for amendments in registration under GST may arise due to several factors such as a change in address, change in contact number, and change in business details and so on. The GST Registration Rules have provided certain guidelines to amend the registration details. Filling the correct details in registration form is necessary but, what if somebody entered wrong details or missed out some important fields? To ease the hurdles, Rule 12 and Form GST REG 14 provides a way to correct the information without visiting any government office or centre. An applicant can correct some information and change the particulars without approval from any authority and some fields require approval but editing can be done online in both the cases.

Application for Amendment of Registration can be categorized into two types:

Amendment in Core Fields:

Change in Legal name of the business if there is no change in PAN

Change in Trade name of the business

Addition or Deletion of stakeholders

HSN/ SAC

Change in Principal place of Business (other than change in State)

Additional Place of Business (other than change in State)

Nature of Business Activity being carried out at above-mentioned premises

Constitution of Business that does not affect the PAN No.

Time taken: The taxable person will apply for amendment within 15 days of the event necessitating the change. The proper officer, then, will approve the amendment within next 15 days.

Amendment in Non-Core Fields

Name of day to day functionaries,

E-mail Ids,

Mobile numbers etc

No approval of the proper officer is required, and the amendment can be affected by the taxable person on his own on the common portal

Documents & Details Required for Amendment

Documents & Details Required for Amendment

GST Login Credentials i.e User id & Password

Proof of Amendment i.e PAN Card / Proof Of Change in Place of Business

Any other document affecting amendment

Letter of Authorization/Board Resolution for Authorized Signatory in case of LLP, Companies

Procedure for Amendment

Step 1

Assignment of expert & Collection of Information by mail

Step 2

Filling of Application Form GST REG-14 for the changes required and generation of ARN with 15 minutes of submission of application

Step 3

Verification & Approval by proper officer within 15 days in FORM GST REG-15

Step 4

Grant of Amended GST Registration Certificate – If the documents and application filed is in place